https://www.taxtmi.com/caselaws?id=53409 The Tribunal allowed the appeals in favor of the appellants regarding refund claims totaling Rs. 14,924 and Rs. 6,705, as unjust enrichment did not apply. The higher duty amounts were not passed on to the buyers, as they were debited and corrected through credit notes and debit notes, respectively. The Tribunal found that the excess duty amounts were not received by the appellants, leading to the rejection of the unjust enrichment claim and granting relief to the appellants. en-us Thu, 07 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53409 The Tribunal allowed the appeals in favor of the appellants regarding refund claims totaling Rs. 14,924 and Rs. 6,705, as unjust enrichment did not apply. The higher duty amounts were not passed on to the buyers, as they were debited and corrected through credit notes and debit notes, respectively. The Tribunal found that the excess duty amounts were not received by the appellants, leading to the rejection of the unjust enrichment claim and granting relief to the appellants. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53409